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Letter Ruling 94-9: Sales Tax Exemption for a Product that Enhances Pesticides and Fertilizers
Sales and Use Tax -
Letter Ruling 94-8: Credit for District of Columbia Unincorporated Franchise Tax
Personal Income Tax -
Letter Ruling 94-7: Tax on Sale of an Urban Redevelopment Project
Corporate Excise -
Letter Ruling 94-6: Sales Tax on Sales of Custom Closets
Sales and Use Tax -
Letter Ruling 94-5: Sales Tax on Various Sales of Floor Coverings
Sales and Use Tax -
Letter Ruling 94-4: Veterans' Organization Sale of Alcoholic Beverages
Corporate Excise -
Letter Ruling 94-3: Conversion from Mutual to Stock Savings Bank
Corporate Excise -
Letter Ruling 94-2: Security Corporation Sale of a Control Subsidiary
Corporate Excise -
Letter Ruling 94-1: Sales Tax on Electricity Charges Designated as Additional Rent to Commercial Shopping Mall Tenants
Sales and Use Tax -
Letter Ruling 93-17: Application of Room Occupancy Excise to Rooms Provided by an Educational Institution
Sales and Use Tax -
Letter Ruling 93-16: Payment of Sales and Use Taxes by Contractor and Subcontractors on Purchases of Tangible Personal Property used as Part of a Government Project
Sales and Use Tax -
Letter Ruling 93-15: Security Corporation Classification; Products Liability Policy
Corporate Excise -
Letter Ruling 93-14: Classification of a Mutual Fund, Organized Under a "Hub and Spokes" Arrangement, as a Partnership
Income Tax -
Letter Ruling 93-13: Sales Tax Treatment of Sports Program Publications Under G.L. c. 64H, s. 6(m)
Sales and Use Tax -
Letter Ruling 93-12: Classification of a Mutual Fund Structure Known as a "Hub and Spoke"
Corp/Income -
Letter Ruling 93-11: Classification of a Mutual Fund, Organized Under a "Hub and Spokes" Arrangement, as a Partnership
Corp/Income -
Letter Ruling 93-10: Sales Tax Treatment of Building Materials and Supplies Used in the Construction of a Memorial by a Veterans Group
Sales and Use Tax -
Letter Ruling 93-9: Security Corporation Classification; Investment in Limited Partnerships
Corporate Excise -
Letter Ruling 93-8: Security Corporation Classification; Mortgage-backed Securities
Corporate Excise -
Letter Ruling 93-7: Investment Activities of a Security Corporation: Short-term Security Placements and the Purchase of Security Futures
Corporate Excise -
Letter Ruling 93-6: Massachusetts Tax Treatment of a Qualified REIT Subsidiary
Corporate Excise -
Letter Ruling 93-5: Sales Tax Treatment of a Liquid Nutrition Drink
Sales and Use Tax -
Letter Ruling 93-4: Application of Residential Exemption for Electricity to Common Areas and Unoccupied Apartments in Residential Apartment Complexes
Sales and Use Tax -
Letter Ruling 93-3: Application of Deeds Excise to Transfers by Government Agency
Sales and Use Tax -
Letter Ruling 93-2: Upgrades of Canned Computer Software
Sales and Use Tax -
Letter Ruling 93-1: Taxation of U.S. Judges' Retirement Benefits
Personal Income Tax -
Letter Ruling 92-6: Application of Deeds Excise to Transfers by Government Agency
Sales and Use Tax -
Letter Ruling 92-5: Application of Sales Tax Exemption, G.L. c. 64H, s. 6(l), to Sales of Shopping Cart Walkers
Sales and Use Tax -
Letter Ruling 92-4: Massachusetts Income Tax Treatment of Interest on Cash Balances in Investment Accounts
Personal Income Tax -
Letter Ruling 92-3: Sales of Miscellaneous Tangible Personal Property by the Commonwealth
Sales and Use Tax -
Letter Ruling 92-2: Income Tax Treatment of Interest Paid by a Massachusetts Branch of a Federally-Chartered Out-of-State Savings Bank
Personal Income Tax -
Letter Ruling 92-1: Distributions of Interest Derived From Federal Obligations by Regulated Investment Company Organized as a Corporation
Personal Income Tax -
Letter Ruling 91-10: Security Corporation Holding Shares of Mutual Funds Managed By Its Affiliates
Corporate Excise -
Letter Ruling 91-9: Nexus; Apportionment; Shipment or Delivery of Tangible Property
Corporate Excise -
Letter Ruling 91-8: Security Corporation Classification; Acquisition of Bonds of Affiliated Corporation
Corporate Excise -
Letter Ruling 91-7: Exemption for Electricity Used in Public Works Project
Sales and Use Tax -
Letter Ruling 91-6: Nexus; Foreign Corporation Maintaining Accounts with Financial Institutions in Massachusetts
Corporate Excise -
Letter Ruling 91-5: Sales of Resource Directories Under G.L. 64H, s. 6(m)
Sales and Use Tax -
Letter Ruling 91-4: Income Tax Treatment of Interest Paid by a Massachusetts Branch of a Federally Chartered Out-of-State Credit Union
Personal Income Tax -
Letter Ruling 91-3: Security Corporation Holding Beneficial Interests of a Business Trust
Corporate Excise -
Letter Ruling 91-2: Classification of a Delaware Business Trust as a Foreign Corporation for Massachusetts Tax Purposes, and Nexus
Corporate Excise -
Letter Ruling 91-1: Filing Requirements of an Insurance Company that Redomesticates to Massachusetts During the Taxable Year
Admin/Corp -
Letter Ruling 90-5: Manufacturing Classification of Cogeneration Plant
Corporate Excise -
Letter Ruling 90-4: Sales Taxation of Wigs
Sales and Use Tax -
Letter Ruling 90-3: Sales Tax Exemption - Magazine
Sales and Use Tax -
Letter Ruling 90-2: Sales Tax on Television Commercial Encoding and Monitoring Activities
Sales and Use Tax -
Letter Ruling 90-1: Deeds Excise Applied to Limited Equity Residential Cooperatives
Sales and Use Tax